文章基本信息

标题：The Influence of Internal Control Effectiveness, Information Technology Utilization and Human Resources Competence on Local Government Financial Reporting Quality (Survey on SKPD Banten Provincial Government and Serang City)
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作者：Nurlis . ; Winwin Yadiati
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2017
卷号：8
期号：12
页码：111-124
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Quality financial report as a form of financial accountability of the work unit to the public is absolutely implemented in order to realize a clean and authoritative government. This study aims to find and obtain empirical evidence on the Influence of Internal Control Effectiveness, Information Technology Utilization, and Human Resources (HR) Competence on the Local Government Financial Reporting Quality.The study was conducted on all financial administration officials in the of work units of Banten Provincial Government and Serang City by using primary data obtained from the questionnaires distributed to the respondents. Determination of sample through purposive sampling and obtained sampel from 55 respondents. Data analysis using SmartPLS version 3.0 through outer model, inner model and hypothesis testing.The results showed that the competence of human resources have a positive influence on the Quality of Financial Reporting, while the Effectiveness of Internal Control and Utilization of Information Technology has no effect on the quality of Local Government Financial Reporting. Keywords: Financial reporting Quality, internal control effectiveness, information technology utilization, and human resource competence.
其他摘要：Quality financial report as a form of financial accountability of the work unit to the public is absolutely implemented in order to realize a clean and authoritative government. This study aims to find and obtain empirical evidence on the Influence of Internal Control Effectiveness, Information Technology Utilization, and Human Resources (HR) Competence on the Local Government Financial Reporting Quality.The study was conducted on all financial administration officials in the of work units of Banten Provincial Government and Serang City by using primary data obtained from the questionnaires distributed to the respondents. Determination of sample through purposive sampling and obtained sampel from 55 respondents. Data analysis using SmartPLS version 3.0 through outer model, inner model and hypothesis testing.The results showed that the competence of human resources have a positive influence on the Quality of Financial Reporting, while the Effectiveness of Internal Control and Utilization of Information Technology has no effect on the quality of Local Government Financial Reporting. Keywords: Financial reporting Quality, internal control effectiveness, information technology utilization, and human resource competence.
关键词：Financial reporting Quality; internal control effectiveness; information technology utilization; and human resource competence.